8 paragraphs found
… Whether a discussion of the matter will be included in the auditor’s report. For example, when key audit matters are communicated in the auditor’s report, the …
… See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
… The auditor’s responsibilities in relation to the financial … an appropriate way to communicate with them regarding such matters as: The auditor’s responsibility for performing the … the auditor’s responsibilities to determine and communicate key audit matters in the auditor’s report. When applicable, …
… Matters communicated may include: How the auditor plans to … auditor attention in the audit and therefore may be key audit matters. The auditor’s planned approach to …
… communication about the significant risks identified by the auditor required by paragraph 15 , are particularly relevant to the auditor’s determination of matters that required significant auditor attention and which therefore may be key audit matters. [11] …
… Timely communication throughout the audit contributes to the achievement of robust two‑way … governance. For example: Communications regarding planning matters may often be made early in the audit engagement and, … the auditor may communicate preliminary views about key audit matters when discussing the planned scope and …
… Circumstances in which the auditor is required or may otherwise consider it necessary … going concern is reported in accordance with ASA 570. [16] Key audit matters are communicated in accordance with ASA 701. [17] …
… identifies paragraphs in ASQC 1 [28] and other Australian Auditing Standards that require communication of specific matters with those charged with governance. The list is not … of Internal Auditors – paragraph 20 ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report – …